Accounting Guidance for Capitalisation of Costs Relating to Cloud-based Software

This guidance relates to the accounting treatment for costs associated with cloud-based software. In particular, costs incurred as part of bringing cloud-based software into use.

It is recommended agencies refer to the full text of AASB 138 Intangibles Assets (AASB 138) and other relevant Accounting Standards, when accounting for cloud-based software.

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Download Accounting Guidance for Capitalisation of Costs Relating to Cloud-based Software PDF 216.42KB Current as of Friday, 09 May 2025.

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Type: Treasury Policy Papers (TPP)
Author: NSW Treasury
Publication Date: 30 September 2020
Version: 1

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